Cowhide Boot Upper from Mexico
Full upper assembly from cowhide leather for work or casual boots, featuring eyelets but no sole attachment. Classified in 6406.10.65.00 due to its leather construction and role as a footwear upper part. Excludes reinforcements like stiffeners.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Provide tanning process documentation to prove compliance with leather definitions in Chapter Notes
• Avoid bundling with soles or insoles to prevent reclassification as complete footwear
• Conduct surface area tests if mixed materials to confirm leather dominance per Note 4(a)